Description of items


Items 1 to 3

Income items

Employment income

Pension income

Income from other sources

Income from self-employment
Self-employment income presented here corresponds to net income, i.e., the gross income, less any adjustments and expenses incurred.

Note: A deduction may be claimed for the sum of Items 27, 28, and 29 at line 250 of the return.

Total income assessed, non-taxable components, and other comments

Some parts of total income are in gross amounts, while others are in net amounts. For example, eligible dividend income is grossed-up to represent 145% of such income. Interest and investment income are also gross figures since carrying charges are not deducted (i.e., netted out). On the other hand, taxable capital gains are net amounts because only 50% of the gains realized in 2009 are reported.

Deduction items

Deductions from total income assessed

Deductions from net income

Taxable income Tax
$40,726 or less 15%
$40,726 to $81,452 22% on the amount over $40,726, plus $6,109
$81,452 to  $126,264 26% on the amount over $81,452, plus $15,069
Over $126,264 29% on the amount over $126,264, plus $26,720

Non-refundable tax credits

Individuals are entitled to claim certain non-refundable tax credits in calculating taxes payable for a taxation year. These credits reduce the amount of income tax an individual owes. If the total of these credits is more than the income tax the individual would otherwise owe for the year, the individual will not get a refund for the difference.

Non-refundable tax credits are calculated by multiplying a total or single dollar amount by the lowest tax rate percentage. The amounts shown in the tables are for the full amounts before applying the percentage rate. If a taxfiler became or ceased to be a resident of Canada for income tax purposes during 2009 they may have to reduce their claim for the amounts on lines 300, 301, 303, 305, 367, 306, 315 to 318, 324, and 326. For more information, see Pamphlet T4055, Newcomers to Canada, or Leaving Canada (emigrants) page, whichever applies.

The non-refundable tax credit is 15% of the total credit amount. Credits for charitable donations and for cultural, ecological, and government gifts of more than $200 are calculated at a rate of 29%.

Summary of tax and credit items

Province/Territory Rate
Newfoundland and Labrador 7.7% on the first $31,061 of taxable income, +
12.8% on the next $31,060, +
15.5% on the amount over $62,121
Prince Edward Island 9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia 8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820 +
17.5% on the amount over $93,000
New Brunswick 9.65% on the first $35,707 of taxable income, +
14.5% on the next $35,708, +
16% on the next $44,690, +
17% on the amount over $116,105
Quebec n/a
Ontario 6.05% on the first $36,848 of taxable income, +
9.15% on the next $36,850, +
11.16% on the amount over $73,698
Manitoba 10.8% on the first $31,000 of taxable income, +
12.75% on the next $36,000, +
17.4% on the amount over $67,000
Saskatchewan 11% on the first $40,113 of taxable income, +
13% on the next $74,497, +
15% on the amount over $114,610
Alberta 10% of taxable income
British Columbia 5.06% on the first $35,716 of taxable income, +
7.7% on the next $35,717, +
10.5% on the next $10,581, +
12.29% on the next $17,574, +
14.7% on the amount over $99,588
Yukon 7.04% on the first $38,832 of taxable income, +
9.68% on the next $38,832, +
11.44% on the next $48,600, +
12.76% on the amount over $126,264
Northwest Territories 5.9% on the first $36,885 of taxable income, +
8.6% on the next $36,887, +
12.2% on the next $46,164, +
14.05% on the amount over $119,936
Nunavut 4% on the first $38,832 of taxable income, +
7% on the next $38,832, +
9% on the next $48,600, +
11.5% on the amount over $126,264

The following provinces and territories levy a surtax on provincial and territorial tax payable:

Province/Territory Surtax Provincial/territorial tax payable
Prince Edward Island 10% over $12,500
Nova Scotia 10% over $10,000
Ontario 20%
36%
over $4,257
over $5,370
Yukon 5% over $6,000
  • Item 102: Total tax payable - Line 435 of the return
    This is the total of the amounts of Net federal tax (Item 99), Provincial or territorial tax payable (Item 101), Canada Pension Plan contributions payable on self-employment earnings (Item 100), and the Repayment of social benefits (Item 50). Starting in 1999, total tax payable includes the Yukon First Nations tax from line 432 of the return.
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